The social security system in Türkiye is structured around three main types of insurance status: 4/a (SSK), 4/b (BAĞ-KUR), and 4/c (Pension Fund). The main objective of this system is to provide social security protection tailored to individuals' forms of employment. BAĞ-KUR (Social Security Organization for Artisans and the Self-Employed), or 4/b status, specifically designed for those working on their own behalf and account, covers a broad group including self-employed professionals, company partners, tradespeople, and artisans.

In modern working life, the concept of retirement no longer necessarily signifies a complete withdrawal from professional life. Various factors such as economic conditions, professional commitment, and the sustainability of a skilled workforce lead many individuals to re-enter working life after retirement. At this point, the Social Security Support Contribution (SGDP) emerges as a practice that must be carefully considered by employers in terms of both legal obligations and cost planning.

In order to properly manage payroll processes, ensure compliance with the social security system, and secure retirement rights in professional life, it is essential to fully understand certain fundamental concepts. One of the most critical parameters for accurately managing employees' social security entitlements, retirement calculations, and employers' SSI (Social Security Institution) premium obligations is the Social Security Base Amount. However, this concept is not limited to the gross salary alone. In addition to wages, various fringe benefits, allowances, and compensations may also be included in or excluded from the calculation of the social security base amount. As in every year, in 2026 as well, updates have been made to the minimum wage, the amounts excluded from the social security base, and the SSI wage ceilings. In this context, it has become even more crucial for companies and payroll professionals to provide accurate, up-to-date, and legally compliant answers to key questions such as: What is the social security base amount, and how is it calculated?

Boards of directors, one of the cornerstones of corporate governance, undertake many critical functions such as determining company strategies, managing risks, and creating long-term value. Among the payments made to board members in return for these responsibilities, the most common one is the attendance allowence. However, the definition of the attendance allowence, its legal framework, taxation process, and accounting treatment can often be confusing. So, what is an attendance fee? Who is entitled to receive it? How is it calculated and taxed?

A dispute has arisen between the decisions of the civil chambers of the regional courts of appeal as to whether, under Article 57/1 of the Turkish Labor Law No. 4857, the employer’s failure to prepay or advance the leave payment for the employee's annual paid leave period constitutes just cause for termination by the employee. This matter was subsequently brought before the High Court (Court of Cassation).

The success of a project often does not lie in the moment it begins, but rather in the right steps taken before initiating it. Among these steps, the most critical one is undoubtedly the feasibility study. Today, for every organization aiming for sustainable growth, feasibility is not merely preliminary research but also a strategic guide designed to minimize risks.

In today's business world, where efficiency, cost optimization, and specialized expertise are key priorities, outsourcing has become an indispensable strategy for companies. Particularly in areas such as human resources, accounting, and payroll solutions, outsourcing plays a significant role in enhancing a company’s competitiveness.

The transfer of the cumulative income tax base to a new employer during a mid-year job change raises several important questions.

The most frequently asked question by both employees and employers is whether the cumulative income tax base from the previous workplace should be carried over to the new employer. This issue, along with other related considerations, is discussed in detail below:

What is Withholding Tax?

Withholding tax refers to the process of partially or fully deducting and paying the tax either by the buyer or the seller, in order to ensure secure and effective tax collection. This practice is especially important in terms of Value Added Tax (VAT) and Income Tax, serving as a safeguard mechanism to prevent tax losses. Withholding the tax at its source helps the government collect tax revenues accurately and on time.